With the establishment of the socialist market economic system in China, theacceleration of the process of urbanization, as well as the steady promotion of themarket-oriented residential housing reforms and upgrading of residential housingconsumption structurest, and residential housing consumption structure, real estateundustry in China has entered a stage of rapid development and played an important rolein the national economy.In recent years, with the increase in construction projects around the country, and theexpansion of the scale of investment, real estate has presents presented an unprecedenteddevelopment trend, largely the development of the regional economy forcing, andproviding a solid foundation for the growth of the real estate tax. Real estate tax hasbecome a major force in the local financial resources, and it is a new growth point for thelocal economy’s development now. Therefore, the tax collection and management of thereal estate industry has become the focus of tax collection for tax authorities. But the lackof industry self-regulation and external regulation frequently result to the problems of taxcollection and management of the real estate industry.Based on the analysis of the status quo and development trend of the real estateindustry in Huaihua City and the basic situation of the real estate industry in Huaihua Cityin recent years, the study found some vulnerabilities during tax collection and personnelpolicies, and system has some vulnerabilities, which results in serious tax evasion, hindersthe development of the real estate industry, and makes great losses to the state revenue.According to the problems in the collection and management of the real estateindustry and the experience of the foreign tax collection and management of the real estateindustry, this paper gives some operable and constructive proposals, expecting thatHuaihua City’s real estate tax could bring considerable financial income to the state andlocal govemments, in order to protects the construction and development of publicutilities. |